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Maine online casino tax rate: What is known so far
Maine's iGaming tax rate is currently 18% according to state law. See why this rate could change as Maine gets closer to launching online casinos.
Despite legalizing iGaming in January 2026, Maine has not yet launched its market. This situation leaves some mystery surrounding the market's rules, but we now have a clearer picture of the Maine online casino tax rate.
According to LD 1164, the tax rate is currently set at 18% of each operator's iGaming revenue. However, the final confirmed figure will come from the Maine Gambling Control Unit after completing its rulemaking process.
What is Maine's reported online casino tax rate?
Early reports indicated a potential 16% tax rate for licensed iGaming operators, based on regulators' discussions. However, that figure has since been replaced by the state's enacted law.
Under Title 8, Section 1416, LD 1164 sets the tax rate at 18% of "adjusted gross internet gaming receipts." This should be considered the tentative rate over any previously reported figures.
However, the Gambling Control Unit (GCU) hasn't finalized its rules for the market. It could decide to change the Maine online casino tax rate before finishing the rulemaking process. This would lead to a change in LD 1164's listed rate.
I recommend visiting the GCU's website for the authoritative figure once the rules are settled. A division of the Department of Public Safety, the GCU's website currently has a blank section listed for internet gaming rules.
You can also refer to our Maine online casino guide for updates on regulatory announcements, iGaming milestones, and proposed operators.
How Maine's tax rate compares to other states
The currently proposed 18% Maine iGaming tax rate seems reasonable compared to other states with regulated online casinos.
Pennsylvania is at the top end, imposing a fixed 54% rate on online slots revenue and 16% for table games. Our Pennsylvania online casinos guide provides more details on PA iGaming if you're looking for potential comparisons with Maine's future market.
Michigan uses a graduated tax rate structure ranging from 20–28%, based on an operator's gaming revenue. Operators hit the top 28% rate once adjusted gross iGaming receipts reach $12 million in the year. Detroit commercial casino license holders pay an extra 1.25% municipal services fee.
New Jersey uses a fixed 19.75% tax rate on all iGaming revenue, whether it be slots or table games. It increased this rate from the previous 15% mark on July 1, 2025. SportsLine's New Jersey online casinos page breaks down the state's operators, game types, and common betting ranges if you want more info on the Garden State.
With its tribal-focused market and relatively small size, Connecticut might provide the best clues on future tax rates for Maine online gambling revenue. It charges online casinos an 18% rate for their first five years of operation, graduating to 20% in the sixth year and beyond.
How iGaming tax revenue is typically used
States allocate online casino tax revenue in different ways, typically splitting it across multiple funds. Depending on the jurisdiction, this money may support the state general fund, problem gambling programs, tribal revenue sharing, public safety, veteran causes, or other designated programs.
LD 1164 lays out a specific plan for how Maine online gambling revenue would be used. Of the 18% rate currently listed under Title 8, Section 1416, the money would be distributed as follows:
- 2% to the Maine Gambling Control Unit administrative expenses account.
- 2% to the Gambling Addiction Prevention and Treatment Fund.
- 2.5% to the dairy stabilization tier program.
- 1.5% to the Opioid Use Disorder Prevention and Treatment Fund.
- 2% to the Emergency Housing Relief Fund.
- 5% to the Maine Veterans' Homes Stabilization Fund.
- 1% to the Fund for a Healthy Maine.
- 2% to the School Renovation Fund.
This schedule for distributing Maine Gambling revenue could change once the GCU finalizes the market's iGaming rules.
SportsLine's guide on legal online casinos in the US includes a sizable section on Maine iGaming, covering everything from its proposed state-funded tax programs to the latest regulatory updates.
Why the exact rate isn't finalized yet
Although the 18% Maine online casino tax rate is currently established in statute, the regulatory rulemaking process is still underway. If the GCU chooses another figure, the LD 1164 tax rate statute would be revised.
We won't know the official tax figure until the GCU finishes the rules. The most recent update on September 30, 2026, invited public comments on currently proposed rules. The deadline for those comments is October 30, 2026, at which point the state will be one step closer to an established iGaming framework.
Again, the best source for the Maine iGaming tax rate is the Gambling Control Unit. This regulator periodically releases updates on where it's at with rulemaking, which will eventually include a finalized tax number.
FAQ
What is Maine's online casino tax rate?
LD 1164, which legalized iGaming in Maine, established the online casino tax rate at 18% of adjusted gross internet gaming receipts. Earlier reports based on regulatory discussions cited 16%, but the current statute provides the clearest indication of where the rate might be set. But the Maine Gambling Control Unit is still making rules for the market, so the 18% rate shouldn't be considered final.
Is Maine's tax rate higher or lower than other states?
The 18% Maine online casino tax rate currently listed in LD 1164 would be lower than most states with regulated iGaming markets. For example, Pennsylvania charges an extraordinarily high 54% figure on online slots revenue and a more moderate 16% on table games. Michigan has a graduated 20–28% rate that varies based on operator income. Connecticut matches LD 1164's current rate at 18%, although this figure reaches 20% after six years.
Where does Maine's gambling tax revenue go?
Title 8, Section 1416 of Legislative Document 1164 breaks down how Maine online gambling tax revenue would be allocated. Eight funds and organizations will divide up the currently listed 18% tax rate from operators. Examples include the Gambling Control Unit's administrative expenses (2%), Gambling Addiction Prevention and Treatment (2%), and Maine Veterans' Home Stabilization Fund (5%). But we won't know the distribution schedule for sure until the GCU's rulemaking process is finished.
When will the final tax rate be confirmed?
The Gambling Control Unit hasn't provided a definite date on when the final Maine online casino tax rate will be confirmed. LD 1164 provides the best indication, presenting an 18% rate as a statute. On September 30, 2026, the GCU called for public comments on its current proposed rules. Those comments are due on October 30, at which point the GCU will take suggestions into account. No concrete date has been set for when the rulemaking process will end.
Where can I find responsible gambling support?
Start by visiting the Maine Department of Public Safety website and navigate to the Gambling Control Unit's section (https://www.maine.gov/dps/gcu). Here, you'll find links to Problem Gambling, Self-Exclusion, and Involuntary Exclusion sections. The Problem Gambling section provides tips on playing responsibly and resources, such as Gamblers Anonymous, the National Council on Problem Gambling, and 211Maine.org.
Written by Jeremy Olson
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